Seger Santoso, M. Reza Saputra, Ngadi Permana, M. Farel Deniyu, Citra Sulthanah. Juridical Analysis of Non-Effective Taxpayer Determination Disputes: Study of Tax Court Ruling Number 009544.99/2020/Pp/M.Ib 2020 and The Ruling of The Supreme Court Number 4910/B/Pk/Pjk/2022. optimal [Internet]. 2022 Dec. 30 [cited 2025 May 12];2(4):373-84. Available from: https://researchhub.id/index.php/optimal/article/view/4462